Abacus Data Networks

🚨【急聘 Account Executive / Intern】🚨
‼️会中文为优先‼️

📍地点：Klang Botanic

我们正在扩展团队，欢迎加入！

💼 职位：
Account Executive / Account Intern

🎓 要求：
✔ Diploma / Degree in Accounting / Finance
✔ Fresh Graduate 欢迎
✔ Intern 也可以申请

📊 工作内容：
Full Set Account｜SST｜Tax

🔥 想学真正做账 + 快速成长，这里很适合你！

📲 申请方式：
WhatsApp：https://wa.link/lgdm2y
📧 Email：[email protected]

A new mandatory contribution takes effect on 1 June 2026. Under the expanded PERKESO scheme called Skim LINDUNG 24 Jam (also known as SKBBK), all employees covered under the Employees' Social Security Act 1969 are now protected around the clock against non-work accidents, including road accidents, injuries at home, and personal accidents outside working hours. This applies to both local and foreign workers, with no upper age limit as long as the person remains employed.

Here is what changes for your business operationally. The contribution rate is 0.75% of the employee's monthly wage in Phase 1, borne entirely by the employee, not the employer. However, the employer remains legally responsible for deducting this amount from the employee's salary every month and remitting it to PERKESO by the 15th of the following month. Failure to deduct or remit carries the same legal consequences as any PERKESO non-compliance, including fines of up to RM10,000, imprisonment of up to two years, or both.

Your existing employees do not need to be re-registered. New hires after 1 June 2026 must be registered with PERKESO (typically through ASSIST 2.0). If any employee works for more than one employer, only one employer is responsible for making this deduction, and the employee is required to declare which employer that is. For employees with multiple employers where no declaration is made, PERKESO will determine the responsible employer automatically.

For payroll, the new contribution text file format applies from October 2026 onwards, though employers may begin using it now. A six-month grace period from enforcement penalties is provided, but contributions still accrue from June 2026. Unpaid contributions may still be recoverable, even after the employee leaves.

The total PERKESO cost burden on your business does not increase. The employer rate remains at 1.75% (1.25% Employment Injury and 0.50% Invalidity). The new 0.75% is a worker-side deduction. What increases is your administrative responsibility to get the deduction right, on time, every month.

If your payroll processes, employment contracts, or HR documentation are not yet updated for this change, now is the right time to review them. Our CFO advisory team helps businesses stay ahead of regulatory changes without disruption. Reach us on WhatsApp at 012-5277260

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